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How to add depreciation for building and improvements

Learn how to add depreciation for buildings and improvements for your investment property.

Updated this week

Adding depreciation for existing schedules, new builds or renovation projects is quick and straightforward. Even better, once the schedules are added, depreciation will automatically apply to future years - so nothing gets missed.

Step 1 – Add Depreciation

Go to the Depreciation tab under the relevant property and click Add.

Step 2 – Choose ‘Building & Improvements’

Select ‘Building & Improvements’ from the switcher. This section covers capital depreciation (e.g. the building and any structural improvements).

Step 3 – Enter Depreciation Details

All capital depreciation is calculated using the Prime Cost method, which applies a flat 2.5% rate per year starting from the completion date.

There are three types of capital depreciation categories:

  • Building at Cost

  • Structural Improvements

  • Building Alterations

Building & Improvements – Building at Cost

  1. Category: Choose ‘Building at Cost’ from the dropdown.

  2. Amount: Enter the purchase price.

  3. Completion Date: Use the purchase date or the date the asset was installed and ready to use.

  4. Description: Add a short description (e.g. item name or anything that makes sense to you).

  5. Closing Balance: If you’re entering an existing schedule, confirm the closing balance.

    • If it’s incorrect, untick ‘Is this correct?’ and update the balance so it can be calculated correctly moving forward.

  6. Upload Receipt:

    • If it’s a new purchase, you can upload a receipt here.

    • If it’s from an existing depreciation report, simply add it directly into Spare Tank.

Building & Improvements – Structural Improvements & Alterations

These are added the same way as Building at Cost, but with one additional step—allocating a Capital Works Group.

To create a new Capital Works Group:

  1. Click Add/Edit Groups.

  2. Enter a Group Name (e.g. “Bathroom Renovation”).

  3. Enter the Effective Date (when the project was or will be completed).

    • This is the start date for depreciation of any costs added to this group.

  4. Click Add to save the group.

You’ll now see this group listed and available in the dropdown when adding items. Groups can be edited anytime if the effective date changes.

Final Step – Complete the Depreciation Entry

From the depreciation pop-up:

  • Select the relevant Capital Works Group from the dropdown.

  • Complete the rest of the fields as needed.

Done! Your depreciation will now calculate automatically year after year.

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